Allocated joint processing costs Sales value at split-off point Costs of further processing Product X Product Y Total $20,800 $17,600 $38,400 $26,000 $22,000 $48,000 $22,600 $20,400 $43,000 Sales value after further processing $45,000 $45,900 $90,900 What is the net monetary advantage (disadvantage) of processing Product X beyond the split-off point? Multiple Choice $1,600 $22,400 $27,600 ($3,600)